KATO RYUTA
Department Professional Graduate School , Graduate School of Governance Studies Position Professor |
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Research Period | 1992~1994 |
Research Topic | Effects of Taxation of Philanthropic Activities on the National Welfare |
Research Type | KAKENHI Research |
Consignor | Japan Society for the Promotion of Science |
Research Program Type | Grant-in-Aid for Co-operative Research (A) |
KAKENHI Grant No. | 04306016 |
Keyword | Preferential Tax Treatment, Non-Profit Organizations, Charitable-Givings, Philanthropy, Tax-Expenditure, Charity |
Representative Person | SHIBATA Hirofumi |
Details | In addition to produce differential results on the recipients of the funds, the preferential arrangements would produce differential effect on the aggregate amount of funds to be directed to philanthropic activities as compared with the case where the monies are collected as taxs and then distributed to them as expenditures by the government. It is often argued that this socalled tax expenditure method would not in crease the aggregate amount of funds directed to the specific activities.But the study argues that there are many activities which would not curried out in the absence of the preferential tax treatments may appear in their presence.Hence introduction of the preferential treatments could in crease the aggregate amount of funds directed to the philanthropic activities. |